Would your client like to offset taxes on both gains and income? Clients may be in a better position to do tax-loss harvesting now instead of waiting until the end of the year, according to CNBC. Normally, taxpayers largely identify the same investments or stocks that have declined in value, and so your client may in fact be selling at a lower price than they need to. Also, in December, volumes often dry up, so this article suggests taking tax losses throughout the year. -- CNBC